In Australia, ASA 610 Using the Work of Internal Auditors prohibits the auditor’s use of direct assistance by a client’s internal audit function. The newly issued ISSA 5000 General Requirements for Sustainability Assurance Engagements does not prohibit the use of direct assistance in sustainability assurance engagements but does contemplate that some jurisdictions may do so. The AUASB is looking to issue an Australian equivalent of ISSA 5000.

CA ANZ and CPA Australia have lodged a joint submission to the AUASB on its consultation paper that proposes to prohibit sustainability assurance practitioners from using direct assistance by internal auditors.

We support extending the prohibition on the use of direct assistance by internal auditors in ASA 610 to sustainability assurance engagements under an Australian equivalent of ISSA 5000 to ensure consistency and acknowledge the interconnected nature of information in the financial report and sustainability report.

However, consistent with feedback received, we recommend that the AUASB reconsiders the prohibition on internal auditors providing direct assistance in ASA 610 and therefore, on sustainability assurance engagements in the near future.